http://www.ijceas.com/index.php/ijceas/issue/feed International Journal of Contemporary Economics and Administrative Sciences 2025-06-30T00:00:00+01:00 Cengiz DEMIR editor@ijceas.com Open Journal Systems <p>International Journal of Contemporary Economics and Administrative Sciences (IJCEAS) is an online, biannual, peer-reviewed international research journal that addresses both applied and theoretical issues. The scope of the journal encompasses research articles, original research reports, reviews and scientific commentaries in the fields of economics and administrative sciences.</p> <p>The journal will maintain a high scientific standard. After a preliminary assessment by the Editorial Board, all submitted papers will undergo a double blinded refereeing process. The Review aims at providing all authors with a decision within ten weeks since submission.</p> <p>The IJCEAS is an interdisciplinary journal, centered on Economics and Administrative Sciences. IJCEAS is <strong><em>open access</em></strong>. Readers can have free access to all published content. We encourage readers to <a title="Register - IJCEAS" href="http://www.ijceas.com/index.php/ijceas/user/register" target="_blank" rel="noopener">Register</a> now.</p> http://www.ijceas.com/index.php/ijceas/article/view/844 The Nexus Between Trade Facilitation and Macroeconomic Variables: A Panel Data Approach 2025-04-07T09:04:56+01:00 Hakan KAYA hakankaya@arel.edu.tr Murat AKKAYA muratakkaya@beykent.edu.tr Erkut AKKARTAL erkut.akkartal@yeditepe.edu.tr <p class="BodytextAbstarct"><span lang="EN-US">The efforts to remove obstacles to international trade, facilitate trade, and reduce costs on international trade gained momentum with the liberalization in the world. Trade Facilitation is an important agenda of the World Trade Organization (WTO). Trade facilitation aims to harmonize basic rules among countries to increase transparency, predictability, and efficiency. The studies conducted by the WTO present results for the economic benefits. We aim to exhibit the nexus between trade facilitation and macroeconomic indicators for 63 countries in 2007 - 2019 with panel data analysis. The period ends in 2019 to exclude the negative effects of the Coronavirus (COVID-19) pandemic. Because COVID-19 induced significant problems in supply chain and foreign trade transactions. Panel regression and panel causality test confirm the significant linkage between trade facilitation and macroeconomic variables. Trade facilitation has effects on the current account balance, net trade balance, exports and import growth, inflation, and real interest rate as expected. Also, trade facilitation mainly leads to an increase in international trade and exports of high-tech products.</span></p> 2025-07-27T00:00:00+01:00 Copyright (c) 2025 International Journal of Contemporary Economics and Administrative Sciences http://www.ijceas.com/index.php/ijceas/article/view/600 Corporate Governance and Financial Performance: Case Study Banks in Turkey 2023-04-12T07:48:42+01:00 Asuman Erben Yavuz asumanerbenyavuz@gmail.com Mesut Doğan mesutdogan07@gmail.com Ayşe Meriç Yazıcı ayazici@gelisim.edu.tr <p>The purpose of this paper is to identify the determinants of board size. In other words, it is aimed to determine the corporate governance variables and firm-specific internal factors that determine the board size of banks. For these purposes, the data of 10 banks whose stocks were traded in Borsa Istanbul (BIST) between 2010-2020 were used in the research. Balanced panel data analysis was used in the study. Unit root tests, cross-section dependence, heteroskedasticity tests, and White Period Standard Errors and Covariance Method were used in empirical analysis. According to the analysis results; there is a positive and statistically significant relationship between board size and return on assets, foreign board member ratio, supervisory board member ratio, duality, and total assets. On the other hand, there is a negative relationship between the size of the board of directors and the market value/book value, free float ratio, the capital share of the largest shareholder, the ratio of female and independent board members.</p> 2025-06-30T00:00:00+01:00 Copyright (c) 2025 International Journal of Contemporary Economics and Administrative Sciences http://www.ijceas.com/index.php/ijceas/article/view/728 Energy Losses and Effects of Renewable and Non-Renewable Energy Use on Energy Intensity: An Analysis on Malaysia Using Fourier Models 2023-12-22T08:59:15+00:00 Bahar Özbek baharogul@yahoo.com <p>With the globalization process, interactions between developed and developing economies are increasing. With these interactions, the search for common solutions to global problems is increasing. Among the most important global problems are climate change and global warming. Carbon dioxide emissions are among the main determinants of this problem. There are many suggestions on a global scale to reduce carbon dioxide emissions. The environmental dimension is of great importance among the Sustainable Development goals set by the United Nations. The environmental dimension also includes the production and consumption of energy resources. This situation makes energy resources important on a global scale. This study investigates the determinants of energy intensity in the Malaysian economy, which is among the developing countries. In this context, renewable energy, non-renewable energy use, energy losses and energy density variables for the 1990-2020 sample period are used. The Fourier methodology is used as an empirical method in the study. The existence of a long-term relationship between the variables in the empirical model is reached. Empirical results have shown that non-renewable energy use and energy resources increase energy intensity. On the other hand, it has been concluded that the use of renewable energy, known as a clean energy source, is a factor that reduces energy intensity.</p> 2025-06-30T00:00:00+01:00 Copyright (c) 2025 International Journal of Contemporary Economics and Administrative Sciences http://www.ijceas.com/index.php/ijceas/article/view/820 The Shift in Governance Through the Fall of Sound in the Face of Image: From Homo Sapiens to Homo Vidiens 2024-12-16T20:13:40+00:00 Gökmen KANTAR gkantar@nku.edu.tr Sibel Akova sibelakova@gmail.com <p>When examined within the framework of social sciences, the phenomenon of surveillance—most precisely defined as systematic observation—refers to the monitoring of all actions and behaviors undertaken by individuals, groups, and societies within the context of their vital processes, particularly communication practices. According to numerous theorists across various disciplines within the social sciences, surveillance functions as a critical tool for collecting, recording, and controlling data essential to the establishment and maintenance of governance systems and authority. Surveillance, enabling states to consolidate their power and frequently regarded as an instrument reinforcing this power, encompasses not only the oversight of behaviors exhibited by individuals and societies within national borders but also the recording, organization, protection, and regulation of the gathered data. This administrative element constitutes a significant area of investigation within the field of media political economy. The increasing complexity and evolution of administrative practices in contemporary societies—driven by factors such as communication, transportation, infrastructure, technology, globalization, and digitization—are rendered feasible through mechanisms of surveillance. The phenomenon of surveillance, forming the central focus of this study, is a pivotal subject of our time and represents the foundational basis of media political economy. Analyzing the historical development of media as a communication tool reveals that the governance changes resulting from the ascendancy of image over sound have profoundly and pervasively shaped the lives of contemporary societies. Within the trajectory of human history, spanning from Homo Sapiens&nbsp;to Homo Vidiens, the transformation and evolution of media political economy can be most distinctly observed in the cinema of Alfred Hitchcock. This study endeavors to analyze Hitchcock’s cinema through a panoptic perspective. Specifically, it investigates the panoptic viewpoint in Hitchcock’s Rear Window&nbsp;within the framework of media political economy, aiming to elucidate the governance shifts induced by these transformations.</p> 2025-06-30T00:00:00+01:00 Copyright (c) 2025 International Journal of Contemporary Economics and Administrative Sciences http://www.ijceas.com/index.php/ijceas/article/view/654 Understanding Energy Poverty through the Perspective of Trade Openness and Foreign Direct Investment: An Empirical Case for Selected Latin American Countries 2024-08-11T15:44:35+01:00 Orhan Cengiz ocengiz@cu.edu.tr Müge Manga mboga@erzincan.edu.tr <p>Energy poverty is still one of the critical problems for many countries. For this purpose, we try to assess whether trade openness and foreign direct investment are associated with energy poverty for the panel sample of Belize, Bolivia, Honduras, Mexico, Nicaragua, Panama, and Peru, spanning the period 1992-2020. The&nbsp;Panel Vector Auto Regression (PVAR) estimation results indicate that economic growth, trade openness, and foreign direct investment inflow reduce energy poverty by increasing access to electricity in these countries. Further, Panel VAR Granger causality findings show feedback causality linkage between energy poverty and trade openness, energy poverty and foreign direct investment inflow, economic growth and trade openness, and economic growth and foreign direct investment inflow. Moreover, the outcomes indicate that a bidirectional causality exists from economic growth to energy poverty and from trade openness to foreign direct investment inflow.</p> 2025-06-30T00:00:00+01:00 Copyright (c) 2025 International Journal of Contemporary Economics and Administrative Sciences http://www.ijceas.com/index.php/ijceas/article/view/719 Social Representations of Sustainable Tourism Development in Mass Tourism Destinations: The Case of Antalya, Turkey 2025-04-24T13:10:08+01:00 Birsen Çevik Ünlü birsencevikunlu@sirnak.edu.tr Ebru İçigen ebrutarcan@akdeniz.edu.tr <p>In the context of social representation theory, the aim of this study is to explore the social representations of sustainable tourism development in Antalya, a mass tourism destination, specifically focusing on hotel operators (hotel owners). In line with the research purpose, a qualitative research method was chosen. As a data collection technique, the free association method, which is considered an important technique, was used to uncover the constituent elements of the representation content. Interviews were conducted with 15 individuals who are hotel operators of four- or five-star establishments in Antalya. Five basic categories were identified: environmental, economic, cultural, social, and managerial. It is observed that the representations primarily revolve around environmental concerns, with recurring themes including recreational activities, employment, and urban planning. Furthermore, through multiple correspondence analysis, the proximity of participants to the social representations within their respective generation and education level was determined. Lastly, this study stands out as one of the few endeavors to ascertain the social representations of sustainable tourism development in mass tourism cities.</p> 2025-06-30T00:00:00+01:00 Copyright (c) 2025 International Journal of Contemporary Economics and Administrative Sciences http://www.ijceas.com/index.php/ijceas/article/view/822 Conceptual Analysis of Pro-Environmental Behavior: A Bibliometric Approach 2024-12-14T05:42:52+00:00 Kemalettin ERYEŞİL kemalettineryesil@hotmail.com Resul ÖZTÜRK resul.ozturk@selcuk.edu.tr Mehtap ÖZTÜRK mehtapfindik@selcuk.edu.tr <p>This study presents an evaluation of the conceptual and historical evolution of the concept of pro-environmental behavior (PEB) through bibliometric analysis. PEB literature was evaluated through 4740 articles in the Web of Science (WOS) database published between 1981 and 2024. The development course of the PEB concept in the field was examined using performance and science mapping techniques and co-authorship, co-occurrence, citation, co-citation analysis using VOSviewer program. When the PEB literature was evaluated, it was determined that the concept was first expressed as conservation behavior and especially the term pro-environmental was used in different ways such as environmental friendly, environmentally responsible, sustainable, green, recycling. It was observed that the concept of PEB was first used in the literature in 1981. It has also been determined that the concept of PEB has been discussed within the framework of different theories, including the Norm Activation Model, the Theory of Planned Behavior and the Value-Belief-Norm Theory, and the theory that stands out in the literature is the Theory of Planned Behavior. However, there has been a gradual increase in the number of publications since 1981 and the literature has been in a rapid-growth phase in recent years. In this context, the concept of PEB is a popular phenomenon that has attracted attention in the literature in recent years. Over the years, the concept of PEB has evolved into consumer engagement, corporate greening, corporate social responsibility, emotional intelligence, employee green behavior, employee PEB, environmental commitment, environmental consciousness, environmental management, environmental passion, environmental performance, environmental sustainability, environmentally specific servant leadership, ethical leadership, environmental communication, environmental knowledge, environmental values, green human resource management, green leadership, green behavior, green attitudes, green culture, green values, organizational citizenship behavior, organizational culture, organizational commitment, organizational support, organizational identification, psychological green climate, innovation, intrinsic motivation, responsible leadership, spiritual leadership, transformational leadership. The relationship with these concepts was evaluated in terms of antecedents and consequences within the scope of the study and suggestions were made for future research directions.</p> 2025-07-27T00:00:00+01:00 Copyright (c) 2025 International Journal of Contemporary Economics and Administrative Sciences http://www.ijceas.com/index.php/ijceas/article/view/824 Preventing Audit Quality Risks in Independent Audit: A Road Map in the Light of Theoretical Approaches 2024-12-11T20:35:49+00:00 Burçak KIZILTAN IŞIK bkiziltan@baskent.edu.tr Aslı VURAL avural@baskent.edu.tr <p>An independent audit is a critical system for ensuring that a company's financial statements are accurate and reliable. However, the quality risks inherent in the detail of the audit make it difficult to deploy this function effectively. These risks, which are composed of variables such as accounting standards, auditing techniques, management strategies and technological developments, need to be controlled. The purpose of this study is to provide theoretical and practical ways to prevent quality risks in auditing and to establish an effective quality management system. In this study management structure, technological infrastructure, professional standards, external service providers and factors; have been examined the causes and solutions of these risks were examined using theoretical frameworks such as the systems approach, organization theory, source and emission theory.</p> <p> </p> <p>The study continues to emphasize that the governance structure and the adoption of corporate governance policies are crucial to enhance supervision. It was stated that audits should ensure continuous compliance, perform a risk-focused practice, and establish a dynamic quality management system. The study concluded that audit credibility can be enhanced by working in harmony with technical and organizational elements. Effective management, adherence to ethical values, technological integration and compliance protection are the most prominent factors in sustainably maintaining the audit. Audit intervals should be supported through continuous training and technology compliance programs, and cooperation and information sharing in audit networks should be improved. This study provides a summary guide to improving the efficiency of audit funding and summarizing quality risks.</p> 2025-06-30T00:00:00+01:00 Copyright (c) 2025 International Journal of Contemporary Economics and Administrative Sciences http://www.ijceas.com/index.php/ijceas/article/view/825 Examining the Effect of Forensic Accounting Competence on the Detection of Financial Fraud: A Study in Türkiye 2025-03-09T20:27:33+00:00 Yakup ASLAN yakupaslan42@gmail.com Nazan GÜNGÖR KARYAĞDI ngkaryagdi@beu.edu.tr <p>This study aims to reveal the leading role of forensic accounting in combating financial corruption, which is one of the main barriers to development. The article aims to show the relationship between improving forensic accounting skills of professionals and the level of prevention of financial corruption. Thus, aim to add depth to literature.</p> <p>The survey first included questions aimed at defining demographic data. To analyze the subject of the research, “Expressions regarding the forensic accounting knowledge and techniques used in detecting and combating corruption” were tested. The third part of the survey included “Expressions regarding the determination of the skills required for accountants using forensic accounting”. The survey items were created using a 5-point Likert scale. Survey items were created based on by utilizing the study conducted by Saleh et al. (2020). In this study, a survey was conduct on CPAs operating in Türkiye (Bitlis, Hakkari, Muş and Van) provinces. In this study, a survey was conducted on 243 CPAs and the results were analyzed. Descriptive analyses were performed on the research data using SPSS version 25.0 program. Structural equation modeling and path analyses were performed using LISREL 8.7 program.</p> <p>The skills required for accountants using forensic accounting have a positive effect of 0.77 units on detecting and combating corruption, meaning that a one-unit improvement in the skills required for accountants using forensic accounting will result in a 0.77-unit increase in the level of detecting and combating corruption. It was determined that 59% of the level of detecting and combating corruption by forensic accountants is explained by the skills required for accountants using forensic accounting.</p> 2025-06-30T00:00:00+01:00 Copyright (c) 2025 International Journal of Contemporary Economics and Administrative Sciences http://www.ijceas.com/index.php/ijceas/article/view/826 The Impact of Domestic Economic Policy Uncertainty on Stock Returns in US States: An Empirical Study on the S&P500 Index 2025-01-30T10:33:45+00:00 Hakan Yıldırım hayildirim@gelisim.edu.tr <p>Uncertainties, which have significant effects on investment decisions, can have significant effects not only on investors' decisions but also on investment instruments and markets. In this context, uncertainties that may arise in economic policies that closely concern stocks and investors, which have an important place among investment instruments, can complicate investment processes and cause pricing in securities markets to be subject to deviations. In this study, the effect of the local economic policy uncertainty (EPU) index on the price movements of the S&amp;P500 stock market index in the US states, developed in Baker et al. (2022) and obtained from the digital archive of approximately 3500 local newspapers, is tested. The study, which includes 52 variables in total, utilizes the EPU index of 51 US states and the monthly data of the S&amp;P500 (SPX) index, the leading stock market index of the US, for the period February 2006-December 2023. The findings of the Granger (1969) causality test indicate that there is no statistically significant causality from the EPU index data of states such as Arkansas, District of Columbia, Delaware, Minnesota, Nebraska, New Hampshire, Rhode Island and South Dokato to the price movements of the S&amp;P500 stock market index, while there is a statistically significant causality from the EPU index of the other 43 states to the price movements of the S&amp;P500 stock market index.</p> 2025-07-27T00:00:00+01:00 Copyright (c) 2025 International Journal of Contemporary Economics and Administrative Sciences http://www.ijceas.com/index.php/ijceas/article/view/843 The Effect of Dark Leadership Perception on Quiet Quitting and The Mediating Role of Presenteeism: A Study on Healthcare Workers 2025-02-26T16:36:17+00:00 Melike Çırak melikec_alkan@hotmail.com Murat Esen murat.esen@ikc.edu.tr <p>This study investigates the effect of dark leadership perception on quiet quitting and the mediating role of presenteeism (failure to work engagement) among healthcare employees. While dark leadership has gained attention in recent literature as a critical leadership issue, previous research lacks empirical evidence examining the proposed model that integrates dark leadership perception with presenteeism and quiet quitting. Thus, this study bridges a critical gap in the literature by empirically demonstrating how dark leadership perception triggers quiet quitting through the mediating role of presenteeism. Using a sample of 560 healthcare workers from public hospitals in Izmir, Türkiye, data were collected by questionnaires and analyzed through SPSS 25.0 and AMOS. Data analysis included descriptive statistics, reliability analysis, exploratory and confirmatory factor analysis, and structural equation modeling. The results reveal that dark leadership significantly increases both quiet quitting and presenteeism. Furthermore, presenteeism amplifies quiet quitting behaviors and fully mediates the relationship between dark leadership perception and quiet quitting. These findings contribute to the literature by introducing a novel perspective on how dark leadership behaviors propagate counterproductive employee outcomes through psychological disengagement. The study underscores the urgency of addressing dark leadership in healthcare settings to mitigate workforce attrition and productivity loss.</p> <p> </p> 2025-06-30T00:00:00+01:00 Copyright (c) 2025 International Journal of Contemporary Economics and Administrative Sciences http://www.ijceas.com/index.php/ijceas/article/view/864 Climate Change Performance INDEX (CCPI) and Climate Action in the Tourism Sector 2025-04-22T09:37:45+01:00 Onur Akbulut onurakbulut@mu.edu.tr Yakın Ekin ekin@akdeniz.edu.tr Gülnihal Şakrak Ekin gulnihal@akdeniz.edu.tr <p>Average temperatures are on the rise, and so the global emission trends are. Emissions must be reduced to zero by the 2050s to keep global warming at an acceptable level. This study focuses on the climate change performance of countries responsible for 90% of global emissions. CCPI is used for this purpose. The climate change performance scores and international tourist numbers of 54 countries included in the index, whose data can be fully accessed, between 2009-2022 were compiled as longitudinal panel data. These data were explained with descriptive statistics. Then, they were compared with CVIT vulnerability rates. It was observed that the countries' average climate change performance scores were low despite the increasing international tourist numbers. Some countries have low climate change performance scores and high international tourist numbers. As a result of the research, countries with low performance, high vulnerability scores, and high international tourist numbers were determined. In light of this data, a summary of the methodology and tools used to measure emissions in the tourism sector was drawn and presented.</p> 2025-06-30T00:00:00+01:00 Copyright (c) 2025 International Journal of Contemporary Economics and Administrative Sciences http://www.ijceas.com/index.php/ijceas/article/view/857 The Mediating Role of Brand Equity in the Effect of Brand Relevance on Perceived Financial Performance: A Comparison of Private and Public Banks in Türkiye 2025-04-13T12:26:13+01:00 Bora Açan bora.acan@yalova.edu.tr <p>The purpose of this study is to explore the effect of brand relevance (BR) on perceived financial performance (PFP) and whether there is a mediating role of brand equity (BE) in this effect. The study also aims to compare private and public banks in terms of this effect and the mediating role of BE. The data collected from 201 public and 201 private bank customers through an adapted questionnaire was analyzed with SPSS software and Process Macro. The results reveal that for both public and private banks, BR on both PFP and BE and also BE has a significant positive effect on PFP, and BE plays a significant positive mediating role in the effect of BR on PFP. All these effects and the mediating role of BE are slightly higher for public banks than for private banks. The originality of this study is that it proposes a conceptual model from the consumer perspective that demonstrates the relationships between BR, BE and PFP, as well as the mediation of BE in the effect of BR on PFP and empirically tests this model for private and public banks.</p> 2025-06-30T00:00:00+01:00 Copyright (c) 2025 International Journal of Contemporary Economics and Administrative Sciences http://www.ijceas.com/index.php/ijceas/article/view/839 The Impact of War on Ukraine’s Tourism Sector: Global Challenges and Implications 2025-02-24T11:47:21+00:00 Alla Domyshche-Medyanyk Medyanik08@gmail.com Kateryna Brenzovych kateryna.brenzovych@uzhnu.edu.ua Lerri Ronai lerri.ronai@uzhnu.edu.ua Aleksandra Alla Domyshche mf.domysche.aleksandra@student.uzhnu.edu.ua <p>The article examines the development of the tourism industry in the context of the war in Ukraine. It considers global challenges for the tourism business in the context of a security imbalance and analyses the sustainability and adaptability of tourism in Ukraine against the background of the outbreak of hostilities. It also outlines the prospects and directions for the revival and development of the tourism industry in the post-war period. The article aims to study the impact of the war in Ukraine on the formation of global challenges in the field of tourism, to analyse the extent of the damage caused, the problems and peculiarities of the development of the tourism industry in the context of war, and to assess the socio-economic sustainability of the tourism business and the prospects for its post-war recovery. The following research methods were used in writing the article: abstract and logical methods to summarise scientific approaches to the impact of war on the state and development of global tourism, systematisation methods to identify barriers and threats to the tourism business in times of war, and statistical analysis methods to assess tourism development indicators at the global and national levels. To assess the economic and social sustainability of tourism, the author proposes an own approach that combines the index method and the time series method to compare the growth rates of economic and social indicators of the tourism industry with similar indicators of the economy as a whole for a given period. The indicators used were: social indicators of tourism development (number of employees, average salary) and economic indicators (sales of tourism services, capital investments and profitability). The analysis results showed a relatively high economic resilience of tourism in Ukraine over the past six years, despite significant turbulence associated with the COVID-19 pandemic and the war, due to the high mobility and adaptability of the tourism business. Social sustainability is comparatively lower, as this sector uses numerous staff adaptations. A SWOT analysis of the tourism industry in Ukraine during the war was conducted, which allowed us to identify the main barriers and, strategic prospects and directions for the revival of the industry in the post-war period. The comparative analysis method was used to assess the impact of other conflicts on tourism and the possibilities of using the experience of post-war recovery (examples from Syria, Croatia, Israel, and Georgia). It is determined that the development of tourism in the post-war period will depend on ensuring security in the country and attracting investment and opportunities to diversify tourism products by the new conditions.</p> 2025-06-30T00:00:00+01:00 Copyright (c) 2025 International Journal of Contemporary Economics and Administrative Sciences http://www.ijceas.com/index.php/ijceas/article/view/874 The Effect of Emotional Exhaustion and Emotional Labor on Cargo Employees' Turnover Intentions and Job Satisfaction 2025-06-12T16:08:45+01:00 Nil konyalılar nilkonyalilar@topkapi.edu.tr Ali Halıcı alihalici@topkapi.edu.tr <p>The main purpose of the study is to examine the effect of the emotional labor of cargo company employees on emotional exhaustion, job satisfaction, and turnover intention. Cargo company employees have a labor-intensive job design. Therefore, they may encounter many physical and mental difficulties in their jobs. The study also evaluates whether employees' expressions of their emotions during the work process are a precursor to explaining turnover intention, job satisfaction, and emotional exhaustion. Quantitative research method is used in the study. The survey technique is used as the data collection method. Data was collected from a total of 247 cargo employees in the study. Data were analyzed in the Smart PLS statistical program. Accordingly, frequency, variety, and surface acting have positive effects, and deep acting has negative effects on emotional labor. On the other hand, intensity does not affect emotional labor. In addition, emotional labor has a negative effect on job satisfaction, but it does not affect turnover intention. Finally, job satisfaction does not affect turnover intention.</p> 2025-06-30T00:00:00+01:00 Copyright (c) 2025 International Journal of Contemporary Economics and Administrative Sciences